Improving The Methodology of Tax Accounting and Taxation of Large Taxpayers in The Republic of Uzbekistan

The article examines the methodological foundations of tax accounting and taxation of large taxpayers in the Republic of Uzbekistan, a segment that provided 61.8% of all tax revenues collected in 2024. Using legal-document analysis, concentration analysis (CRk and Herfindahl–Hirschman indices), comparative institutional analysis and methodological modelling, the study traces the evolution of large-taxpayer criteria from 2018 to the reforms of Presidential Decree PF-95 of 19 May 2026, and assesses the fiscal concentration of the segment. The results show an extremely high dependence of the budget on a narrow group of mainly state-owned mining and energy enterprises: one taxpayer accounted for 28.8% of large-taxpayer payments and 17.8% of all tax revenues in 2024, while the twenty largest taxpayers accounted for about 64% of the segment. It is established that the current methodology is dominated by size-based classification, lacks a standardised reconciliation between IFRS financial results and taxable profit, and relies on a voluntary, time-limited form of tax monitoring. As a result, the article proposes an integrated methodology comprising a Large Taxpayer Significance Index for multi-criteria segmentation, a standard book-to-tax reconciliation schedule, an integrated compliance risk score for audit selection, and a transition to continuous co-operative compliance based on assessment of a taxpayer’s tax control framework. The proposals are aimed at reducing the tax gap and compliance costs and increasing the predictability of budget revenues.